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第八条船运、内河运输和空运一、一般概念联合国范本第八条提出了两个可供选择的条文,即第八条甲和第八条乙。第八条甲采用了经合发组织协定范本第八条的条文。第八条乙,对经合发组织协定范本第八条的条文做了实质性的重要改变。乙条对空运企业取得的利润和船运企业取得的利润,分别在第一款和第二款中作出了规定。余下的条款(如第三、四款和五款),除在第五款中有一很小调整外,采用了经合发组织协定范本第八条第二、三款和四款的条文。
Article 8 Shipping, Inland Water Transport and Air Transport I. General concepts Article 8 of the United Nations Model proposes two alternative articles, Article VIII-A and Article VIII-B. Article VIII A adopts the provisions of Article 8 of the OECD Model Agreement. Article VIII.B The substantive and important changes have been made to the provisions of Article 8 of the OECD Model Agreement. Article II of the profits made by airlines and profits made by shipping companies, respectively, in the first paragraph and the second paragraph of the provisions. The remaining provisions, such as paragraphs 3, 4 and 5, apply the provisions of paragraphs 2, 3 and 4 of Article 8 of the OECD Model Agreement except for a small adjustment in paragraph 5.